Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Wagon Wheel Canyon Community Association
990 • Fiscal year 2023 • EIN 33-0668635
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.10x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Up$454,679
Up $141,484 (+45%) from 2022
Net Assets
Up-$43,980
Up $22,105 (+33%) from 2022
Liabilities
Up$498,659
Up $119,379 (+31%) from 2022
Revenue And Expenses
Revenue
Down$561,051
Down $105,361 (-16%) from 2022
Expenses
Down$535,666
Down $148,136 (-22%) from 2022
Net Income
Up$25,385
Up $42,775 (+246%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2022 to Apr 30, 2023
- Signed
- Mar 3, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $561,051
Mission and Program Overview
Mission
The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.
Provide & preserve civic betterments, social improvements, & architectural beauty of & for the community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $298,778 | $433,433 | ▲ $134,655 |
| Accounts Receivable | $1,811 | $10,506 | ▲ $8,695 |
| Prepaid Expenses and Deferred Charges | $12,606 | $10,412 | ▼ $2,194 |
| Pledges and Grants Receivable | - | $328 | - |
| Total Assets | $313,195 | $454,679 | ▲ $141,484 |
| Liabilities | |||
| Other Liabilities | $1,902 | $481,250 | ▲ $479,348 |
| Deferred Revenue | $353,033 | - | - |
| Accounts Payable and Accrued Expenses | $24,345 | $17,409 | ▼ $6,936 |
| Total Liabilities | $379,280 | $498,659 | ▲ $119,379 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-66,085 | $-43,980 | ▲ $22,105 |
| Total Net Assets Fund Balance | $-66,085 | $-43,980 | ▲ $22,105 |
| Total Liabilities and Net Assets / Fund Balance | $313,195 | $454,679 | ▲ $141,484 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Scott Berg | President |
| Lauren Mayberry | Member at La |
| David Stevens | Secretary |
| Jack Roche | Treasurer |
| Martin Danko | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Bemus Landscape INC | Landscaping | PO BOX 74268, San Clemente, CA 92673 | $267,154 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $559,489
- Investment Income
- $1,562
- Other Revenue
- $0
- Change in Net Assets
- $25,385
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $561,051
- Total Revenue per Audited Statements
- $561,051
- Total Revenue per Form 990
- $561,051
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $535,666 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $67,738 | - | $67,738 |
| Office Expenses | - | $36,379 | - | $36,379 |
| Insurance | $23,141 | - | - | $23,141 |
| Fees for Services Legal | $2,116 | $15,292 | - | $17,408 |
| All Other Expenses | $12,525 | - | - | $12,525 |
| Other Expenses | $8,347 | - | - | $8,347 |
| Total Functional Expenses | $416,257 | $119,409 | $0 | $535,666 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $535,666 |
| Total Expenses per Audited Statements | $535,666 |
| Total Expenses per Form 990 | $535,666 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Contract Liabilities | $450,147 |
| Prepaid Assessments | $28,878 |
| Refundable Deposits | $2,225 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Page 6, Part VI, Line 3
“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”
Form 990, Page 6, Part VI, Line 6
“As per the governing documents - residents become members by virtue of owning a unit in the community.”
Form 990, Page 6, Part VI, Line 7A
“Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”
Form 990, Page 6, Part VI, Line 7B
“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Page 6, Part VI, Line 11B
“Association's board of directors reviews and approves the tax returns.”
Form 990, Page 6, Part VI, Line 15A
“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
Form 990, Page 6, Part VI, Line 15B
“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
Form 990, Page 6, Part VI, Line 19
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Filing and Contact Details
Filer
- Filer Name
- Wagon Wheel Canyon
- EIN
- 33-0668635
- Phone
- 9494500202
- Address
- 2603 MAIN STREET SUITE 500, IRVINE, CA 92614
Signing Officer
- Name
- Scott Berg
- Title
- President
- Phone
- 9494500202
- Signed
- 2024-03-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Scott Berg
- Formed
- 1995
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 5
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 2701 LOKER AVE W STE 230, CARLSBAD, CA 92010
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The specific & primary purposes of the association are to bring civic betterments & social improvements by preservation of the architecture & appearance of the community by owning, operating & maintaining the properties for use of all residents.”
Form 990, Page 12, Part XII, Line 2C
“The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.”
Raw XML Appendix328 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 24345 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17409 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1811 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10506 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE & PRESERVE CIVIC BETTERMENTS, SOCIAL IMPROVEMENTS, & ARCHITECTURAL BEAUTY OF & FOR THE COMMUNITY. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12525 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 12525 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ACTION PROPERTY MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9494500202 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2603 MAIN STREET STE 500 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | IRVINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92614 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 298778 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 433433 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 267154 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 74268 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SAN CLEMENTE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92673 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | BEMUS LANDSCAPE INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPING |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1562 |
| IRS990/CYOtherExpensesAmt | 0 | 535666 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 559489 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 25385 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 535666 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 561051 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 353033 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 416257 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 15292 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 2116 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17408 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 67738 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 67738 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LAUREN MAYBERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SCOTT BERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARTIN DANKO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID STEVENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JACK ROCHE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER AT LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1995 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 561051 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23141 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23141 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1562 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1562 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE SPECIFIC & PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS & SOCIAL IMPROVEMENTS BY PRESERVATION OF THE ARCHITECTURE & APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING & MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -66085 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -43980 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -66085 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -43980 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 36379 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 36379 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | COMMON AREA REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | LIGHT SERVICE AND MAINT. |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 269450 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 82400 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 18278 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8347 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 269450 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 82400 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18278 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8347 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1902 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 481250 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 328 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 12606 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10412 |
| IRS990/PrincipalOfficerNm | 0 | SCOTT BERG |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -3280 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OWNERS ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 534032 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 25457 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 534032 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25457 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 625446 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1866 |
| IRS990/PYOtherExpensesAmt | 0 | 683802 |
| IRS990/PYOtherRevenueAmt | 0 | 15960 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 23140 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -17390 |
| IRS990/PYTotalExpensesAmt | 0 | 683802 |
| IRS990/PYTotalRevenueAmt | 0 | 666412 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 25385 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 559489 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART IV |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 535666 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 450147 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 28878 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2225 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PREPAID ASSESSMENTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | REFUNDABLE DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 561051 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 535666 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 481250 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 561051 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 561051 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 535666 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE SPECIFIC & PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS & SOCIAL IMPROVEMENTS BY PRESERVATION OF THE ARCHITECTURE & APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING & MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 12, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 313195 |
| IRS990/TotalAssetsEOYAmt | 0 | 454679 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 313195 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 454679 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 119409 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 416257 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 535666 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 379280 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 498659 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 379280 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 498659 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -66085 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -43980 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 416257 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 559489 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1562 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 559489 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 561051 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 313195 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 454679 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2603 MAIN STREET SUITE 500 |
| IRS990/USAddress/CityNm | 0 | IRVINE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92614 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SCOTT BERG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9494500202 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-03-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WAGON WHEEL CANYON |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAGO |
| ReturnHeader/Filer/EIN | 0 | 330668635 |
| ReturnHeader/Filer/PhoneNum | 0 | 9494500202 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2603 MAIN STREET SUITE 500 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IRVINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92614 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2701 LOKER AVE W STE 230 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-03-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2024-03-12T19:28:48-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SCOTT |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BERG |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-04-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $454,679
- Liabilities
- $498,659
- Net assets
- -$43,980
- Revenue
- $561,051
- Expenses
- $535,666
- Net income
- $25,385